I AM THIRD

No, not the inspirational Gayle Sayers autobiography; rather, this is His Honor Big Julie, more properly styled His Honor Judge Julian I Jacobs, and hereinafter referred to as HHBJJJIJ, calling attention in a designated hitter to page 42 of the Practitioners’ Guide to Electronic Case Access and Filing.

And HHBJJJIJ directs his call to an attorney whom I’ll hereinafter designate as TJ. He it is who is third.

Not sure what issue impels the Second Chancers to get TJ on the case, but HHBJJJIJ doesn’t like the way TJ comes in.

“…counsel for Second Chance, Inc. electronically filed Counsel’s Notice of Election to Participate—Brief of Amicus Curiae Second Chance, Inc. in Support of Petitioner’s Opposition to Respondent’s Motion for Summary Judgment. The document is procedurally improper and will be stricken from the record. Third party filings are to be made via paper filing.” Order, at p. 1.

So TJ’s electronic entrance is tossed. But I wouldn’t be hard on TJ, because the Practitioners’ Guide aforesaid is far from being user-friendly to third parties.

eFiling directions to third parties are more than a trifle off-handed. “Documents filed by those who are not parties to a case must be filed in paper form because those persons do not have eAccess to the case. For example, if a party serves a subpoena on a witness, the witness may file a motion to quash, but must do so in paper form.” Practitioners’ Guide, at p. 42.

TJ, as a Tax Court admittee (automatic grade), obviously has eFiling access, so I don’t blame him for the miscue. And eFiling of notices of election is specifically permitted; see Practitioners’ Guide at p. 63. See also Page 84: “A document may be eFiled unless it is listed below as ineligible for eFiling.”

Maybe the Practitioners’ Guide needs a wee brush-up on third party practice.

An author, teacher, advocate and trusted advisor, Lew Taishoff is a New York City-based attorney with 51 years of experience in corporate and individual tax and real estate matters. He is an Enrolled Agent, examined and admitted to practice before the Internal Revenue Service, and admitted to practice before the United States ... Continue reading →